By: Otto (Senate Sponsor - Williams) H.B. No. 2203
(In the Senate - Received from the House May 11, 2011;
May 11, 2011, read first time and referred to Committee on Finance;
May 17, 2011, reported favorably by the following vote: Yeas 14,
Nays 0; May 17, 2011, sent to printer.)
A BILL TO BE ENTITLED
AN ACT
relating to the pilot program authorizing a property owner to
appeal to the State Office of Administrative Hearings certain
appraisal review board determinations.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 2003.902, Government Code, is amended to
read as follows:
Sec. 2003.902. COUNTIES INCLUDED. The pilot program shall
be implemented:
(1) in Bexar, Cameron, El Paso, Harris, Tarrant, and
Travis Counties for a three-year period beginning with the ad
valorem tax year that begins January 1, 2010; and
(2) in Collin, Denton, Fort Bend, Montgomery, and
Nueces Counties for a one-year period beginning with the ad valorem
tax year that begins January 1, 2012.
SECTION 2. Section 2003.906, Government Code, is amended to
read as follows:
Sec. 2003.906. NOTICE OF APPEAL TO OFFICE; DEPOSIT.
(a) To appeal an appraisal review board order to the office under
this subchapter, a property owner must file with the chief
appraiser of the appraisal district [not later than the 30th day
after the date the property owner receives notice of the order]:
(1) a completed notice of appeal to the office in the
form prescribed by Section 2003.907; and
(2) a deposit [filing fee] in the amount of $1,500
[$300], made payable to the office.
(a-1) The notice of appeal required under Subsection (a)(1)
must be filed with the chief appraiser not later than the 30th day
after the date the property owner receives notice of the order.
(a-2) The deposit required under Subsection (a)(2) must be
filed with the chief appraiser not later than the 90th day after the
date the property owner receives notice of the order. The deposit
is refundable:
(1) less the filing fee if the property owner and the
appraisal district settle before the appeal is heard; or
(2) less the filing fee and the office's costs if the
property owner and the appraisal district settle after the appeal
is heard.
(a-3) If the property owner fails to pay the deposit as
required under Subsection (a-2):
(1) the office shall dismiss the property owner's
appeal; and
(2) the property owner is not entitled to file an
appeal under this subchapter in any subsequent tax year.
(b) As soon as practicable after receipt of a notice of
appeal, the chief appraiser for the appraisal district shall:
(1) indicate, where appropriate, those entries in the
records that are subject to the appeal;
(2) submit the notice of appeal and deposit [filing
fee] to the office; and
(3) request the appointment of a qualified
administrative law judge to hear the appeal.
SECTION 3. Section 2003.912(b), Government Code, is amended
to read as follows:
(b) The determination:
(1) must include a determination of the appraised or
market value, as applicable, of the property that is the subject of
the appeal;
(2) must contain a brief analysis of the
administrative law judge's rationale for and set out the key
findings in support of the determination but is not required to
contain a detailed discussion of the evidence admitted or the
contentions of the parties;
(3) may include any remedy or relief a court may order
under Chapter 42, Tax Code, in an appeal relating to the appraised
or market value of property, including [other than] an award of
attorney's fees under Section 42.29, Tax Code; and
(4) shall specify whether the appraisal district or
the property owner is required to pay the costs of the hearing and
the amount of those costs.
SECTION 4. The change in law made by this Act to Section
2003.912, Government Code, applies only to an appeal filed under
Subchapter Z, Chapter 2003, Government Code, on or after the
effective date of this Act. An appeal filed under Subchapter Z,
Chapter 2003, Government Code, before the effective date of this
Act is governed by the law in effect when the appeal was filed, and
the former law is continued in effect for that purpose.
SECTION 5. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2011.
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